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TMI Blog1984 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... creens are concerned, they can be considered to be "steel furniture" within the meaning of Item No. 40 and, therefore, upheld the levy of duty on this particular item. X X X X Extracts X X X X X X X X Extracts X X X X ..... Court, this appeal has been filed by the Union by the Union of India, the Collector of Central Excise, Poona and the Assistant Collector of Central Excise, Poona with special leave granted by this Court. It may be noted that the respondent-Company has not preferred any appeal against the decision of the High Court holding that X-ray Protective Screens manufactured by the respondent come within Item No. 40 in the First Schedule and as such duty has been rightly levied on the same. 6. The very same contentions which were raised before the High Court have been urged before us. In our view, the reasons stated by the High Court for coming to the conclusion that Operation Tables are not furniture and, therefore, they do not come within Item No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and also costs of this appeal within 3 months from date. 8. In Civil Appeal No. 2643 of 1980. - As we have upheld the judgment of the High Court in the above appeal, in our view, this appeal has necessarily to be allowed. Accordingly, we set aside the decision passed by the authorities concerned imposing duty on Orthopaedic and Fracture Tables manufactured by the appellant-Company known as 'ORTHOPOISE-99' which form the subject matter of the proceedings before the authorities concerned and also in this appeal. We hold that these items do not come within Item No. 40 in the First Schedule to the Act, and as such no duty could be levied on these items. Amount, if any collected as duty shall be refunded by the respondents to the appellant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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